Opinion by
Oliver, P. J.At the trial it was conceded that the bells in question are similar to those involved in Kresge v. United States (25 C. C. P. A. 1, T. D. 48975). On the undisputed facts and following the cited-case the court held the merchandise invoiced as “Silver Bells with Snow” dutiable at 45 percent under paragraph 397 as claimed.